납세자의 조세회피에 영향을 미치는 요인과 납세자의 인지도 조사

목차

[ 목 차 ]
Ⅰ. 서 론

Ⅱ. 이론적 고찰 및 선행연구
2.1 지방 분권화의 강조
2.2 납세자의 의식 변화
(1) 납세자와 과세권자의 수평적 관계 정립
(2) 지방세에 대한 납세자의 알권리와 정보공개
(3) 조세회피와 절세권인정
2.3 납세자의 과세투명성 요구
2.4 조세윤리요인
2.5 조세제도요인
2.6 조세심리요인
2.7 납세자의 세법에 대한 지식요인
2.8 사회문화요인

Ⅲ. 연구설계
3.1 연구모형
3.2 가설의 설정
3.3 변수의 선정
3.5 분석방법

Ⅳ. 실증분석 결과
4.1 조사대상들의 특성
4.2 변수들의 기술통계량
4.3 가설검정

Ⅴ. 결 론

참고문헌

본문내용

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McBarnet, D., "Whiter than white collar crime : tax, fraud insurance and the management of stigma," The British Journal of Sociology 42(3), September 1991, pp.324-344.
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키워드

납세자의조세회피,   납세자의의식변화,   납세자와과세권자의관계,   납세자의알권리와정보공개,   납세자의과세투명성요구,   조세회피와절세권인정,   조세제도요인,   납세자의세법에대한지식요인